21.008: Low Income Taxpayer Clinics
Alternate Name: Low Income Taxpayer Clinic
Overview
Program Number
21.008
Status
Active
Last Modified
April 20, 2022
Date Posted
April 20, 2022
Objective
Qualified organizations that are awarded LITC grants are expected to ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second language (ESL) by providing pro bono representation on their behalf in tax disputes with the IRS, educating them about their rights and responsibilities as taxpayers, and identifying and advocating on issues that impact these taxpayers.
Type of Assistance
B - Project Grants
Applicant Eligibility
A qualified organization may receive a matching grant of up to $100,000 per year for up to a three-year project period. A qualified organization is one that represents low income taxpayers in controversies with the IRS and informs individuals for whom English is a second language (ESL taxpayers) of their taxpayer rights and responsibilities, and does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred).
Examples of qualified organizations include (1) a clinical program at an accredited law, business, or accounting school whose students represent low income taxpayers in tax controversies with the IRS and (2) an organization exempt from tax under IRC section 501(a) whose employees and volunteers represent low income taxpayers in controversies with the IRS and may also make referrals to qualified volunteers to provide representation.
Beneficiary Eligibility
Low-income taxpayers are those with incomes which do not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services, or taxpayers for whom English is a second language.
Additional Information
Federal Award Analysis
Low Income Taxpayer Clinics grant spending
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Grants
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Grant Awards
Low Income Taxpayer Clinics direct grants
Grant Opportunities